Restriction on cash receipts limits high-value cash receipts per person per day, per transaction, or on an occasion.

Restriction on high-value cash receipts bars receipt in cash of the prescribed threshold or more in three contexts: aggregate from a person in a day, in respect of a single transaction, and in respect of a transaction relating to one event or occasion from a person; it limits cash dealings and underpins disallowance or other compliance consequences for cash expenses or receipts that exceed the specified threshold.

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